CLA-2-84:RR:NC:1:110 C89209
Ms. Wendy Cleveland
Compaq Computer Corporation
P.O. Box 69200
Houston, Texas 77269-2000
RE: The tariff classification of computer accessory kits from various
countries.
Dear Ms. Cleveland:
In your letter dated June 12, 1998, you requested a tariff classification
ruling.
The merchandise under consideration involves computer accessory kits that
are imported separately and then added to the boxes that contain the hardware
units, such as computers. These complimentary accessories vary according to the
functions of the particular unit and the circumstances of the area into which
the unit is to be imported.
The applicable accessories are initially packaged together with
documentation in a small sealed container separate from the unit, and is then
placed inside a larger container/box with the principal unit. Some of these
accessory kits reenter the U.S. in the event of missing/defective sets,
inventory balancing, and shipping mistakes.
The Compaq accessory sets are comprised of various combinations of the
following:
Level 1
1. Mouse input device
2. Cables
3. Power cords
Level 2
1. Instruction literature
2. Documentation
3. Software (diskettes and compact discs)
4. Adhesive stickers
5. Carrying cases
6. Miscellaneous spare parts
Compaq presents four scenarios for consideration:
Scenario 1: Accessory sets composed of a Mouse and various Level 2 items.
Scenario 2: Accessory sets composed of cables and various Level 2 items.
Scenario 3: Accessory sets composed of power cords and various Level 2 items.
Scenario 4: Combination of any or all of the above scenarios.
Noting the Explanatory Notes for the HTS regarding the requirements for
what is covered under GRI-3 (b) as a "set", these accessory kits would meet the
definition of goods put up in sets for retail sale. Note also HQ rulings 083968
and 954616 in that regard. The classification of these sets would thus be
determined as if it consisted of the material or component which gives it its
"essential character".
The three scenarios presented, based on the information provided, appears
to indicate that the essential character of the kits would be determined by the
three level 1 components such as the mouse, cables, and power cords. Noting
Legal Note 6 to Chapter 85 of the HTS, the software diskettes and compact disks
would be separately classified under such HTS numbers as 8524.91.00 and
8524.39.40. Under scenario 4, we would agree that if more than one Level 1 item
is presented in a set (e.g. a mouse and power cord are included), classification
would be determined by reference to GRI-3 (c) and the Level 1 item which appears
last in numerical order.
The applicable subheading for the Scenario 1 set (mouse input device) will
be 8471.60.9090, Harmonized Tariff Schedule of the United States (HTS), which
provides for other input units. The rate of duty will be free.
The applicable subheading for the Scenario 2 set (Cable) will be
8544.41.8000, HTS, which provides for other electrical conductors, that is
presumed to be for a voltage not exceeding 80 V. The rate of duty will be 3.1
percent ad valorem.
The applicable subheading for the Scenario 3 set (Power cord) will be
8544.51.9000, HTS, which provides for other electrical conductors, for a voltage
presumed to exceed 80 V but not exceeding 1,000 V. The rate of duty will be 3.1
percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is
imported. If you have any questions regarding the ruling, contact National
Import Specialist Art Brodbeck at 212-466-5490.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division